己酉之秋，《内经》甫竣，兴怀山水，八月既望，偕二三知己，夜泛西泠，时月明云敛，天高气
清，呼卢畅饮，几忘寤寐。偶论及三焦，有云无形之气者，有云有形之经者，聚讼不已，质之于余。余曰∶
有形、无形皆是也，但各偏执一见，而不能通贯耳！《灵枢经》曰∶三焦、膀胱者，腠理毫毛其应。《金匮
要略》云∶腠者，是三焦通会元真之处；理者，皮肤脏腑之文理也。盖三焦乃少阳相火，即精水中所生之
元阳，（壮则为火，和平为元气。）游行于上中下之间，通会于腠理之内，实无形之气也。若游行之气，不应属一腑
而有经穴矣。《经脉篇》曰∶三焦之脉，入缺盆，布膻中，散络心包，下膈，循属三焦。（下膈，乃胃分。循者，循于
三部也。）《荣卫生会篇》曰∶上焦出于胃上口，中焦亦并胃中，下焦者别回肠。《平脉篇》曰∶三焦不归其
部，上焦不归者，噫而酢吞；中焦不归者，不能消谷引食；下焦不归者，则遗溲。是三焦之气，发原于肾
脏，归着于中胃上下之间。《灵枢经》所论之出处，即《平脉论》所归之部署也。有有形之部署，则有经
脉气穴，而为一腑矣。脏腑血气之生始出入，先圣贤多详论于诸经之中，奈何后人不能博览群经，又不能贯
通会悟，是以各执一见，而为一偏之辞。嗟嗟！三焦之理，数千年以来，尚议论纷纭，无惑乎诸君之折辩也。
己酉年秋天，《黄帝内经》的注释刚刚完成，我兴起游览山水的念头。八月十六日之后，我与两三位知心好友，夜晚在西泠桥畔泛舟游玩。当时月光皎洁，云层收敛，天空高远，空气清爽，我们呼酒畅饮，几乎忘记了睡觉和醒来。
偶然谈论到三焦，有人说它是无形的气，有人说它是有形的经络，争论不休，向我请教。我说：“有形和无形都是对的，只是各自偏执于一种见解，而不能融会贯通罢了！”《灵枢经》说：“三焦和膀胱，与腠理毫毛相应。”《金匮要略》说：“腠，是三焦通会元真（人体真气）的地方；理，是皮肤和脏腑的纹理。”大概三焦乃是少阳相火，也就是精水中所生的元阳，（旺盛时表现为火，平和时为元气。）它在上、中、下三部之间游行，通会在腠理之内，确实是无形的气。如果是游行的气，就不应该归属于一个腑而有经脉穴位了。《经脉篇》说：“三焦的经脉，进入缺盆，散布在膻中，散络于心包，向下穿过横膈，循行隶属于三焦。（‘向下穿过横膈’，是指胃的分界。‘循行’，是指循行于上、中、下三部。）”《荣卫生会篇》说：“上焦出于胃的上口，中焦也并行于胃中，下焦则别出回肠。”《平脉篇》说：“三焦之气不归于其本部，上焦不归的，会打嗝且吞酸；中焦不归的，不能消化谷物和进食；下焦不归的，则会遗尿失禁。”这样看来，三焦之气，发源于肾脏，归着于中焦胃部的上下之间。《灵枢经》所论述的出处，就是《平脉论》所归着的部署。有有形的部署，就有经脉和气穴，从而成为一个腑。脏腑血气的生始出入，先代圣贤多在诸经中详细论述过，为什么后人不能博览群经，又不能融会贯通领悟，所以各执一见，成为偏颇之辞。唉！三焦的道理，几千年来，尚且议论纷纷，难怪各位君子的折辩了。
In the autumn of the Jiyu year, after the completion of the commentary on the *Huangdi Neijing* (Yellow Emperor's Inner Canon), I felt a desire to tour mountains and rivers. After the full moon in the eighth month, accompanied by two or three close friends, we boated at night along the Xiling area. At that time, the moon was bright and clouds had cleared; the sky was high and the air crisp. We called out for wine and drank heartily, almost forgetting sleep and wakefulness.
Occasionally, our conversation turned to the Sanjiao (Triple Burner). Some claimed it was formless Qi (vital energy), while others argued it was a tangible meridian system. The debate continued without resolution, so they consulted me. I said, "Both 'formless' and 'tangible' are correct, but each side is biased in their view and fails to integrate them." The *Ling Shu* (Spiritual Pivot) states: "The Sanjiao and Bladder correspond to the Couli (interstices of skin and muscle) and body hair." The *Jin Gui Yao Lue* (Essential Prescriptions of the Golden Cabinet) says: "Cou refers to the place where the Sanjiao meets Yuan Zhen (original true Qi); Li refers to the texture of the skin and organs." Generally, the Sanjiao is Shaoyang Ministerial Fire (Ministerial Fire of the Shaoyao channel), which is the Yuan Yang (original Yang) generated from essence and water. (When vigorous, it manifests as fire; when harmonious, it becomes Yuan Qi.) It travels between the Upper, Middle, and Lower Jiao, meeting within the Couli, and is indeed formless Qi. If it were merely traveling Qi, it would not belong to a single Fu organ with meridians and acupoints. The *Mai Jing Pian* (Meridian Chapter) states: "The Sanjiao meridian enters the Keyuan (collarbone fossa), spreads in the Danzhong (chest center), scatters and connects with the Pericardium, descends through the diaphragm, and follows the Sanjiao." ('Descends through the diaphragm' refers to the boundary of the Stomach. 'Follows' means traversing the three sections.) The *Rong Wei Hui Pian* (Chapter on the Convergence of Nutritive and Defensive Qi) states: "The Upper Jiao originates from the upper opening of the Stomach; the Middle Jiao also runs alongside the Stomach; the Lower Jiao separates from the Ileum." The *Ping Mai Pian* (Chapter on Equal Pulse) states: "If the Qi of the Sanjiao does not return to its proper sector: if the Upper Jiao does not return, there will be belching and acid regurgitation; if the Middle Jiao does not return, one cannot digest grain and food; if the Lower Jiao does not return, there will be urinary incontinence." Thus, the Qi of the Sanjiao originates from the Kidneys and settles between the upper and lower parts of the Middle Jiao/Stomach. The origin described in the *Ling Shu* corresponds to the settlement described in the *Ping Mai Lun*. Having a tangible settlement implies the existence of meridians and acupoints, thereby constituting one Fu organ. The generation, beginning, entry, and exit of blood and Qi in the Zang-Fu organs were extensively discussed by ancient sages in various classics. Why could later generations not read widely across the classics nor achieve integrated understanding? Hence, they each held a partial view, resulting in biased statements. Alas! The principles of the Sanjiao have been debated endlessly for thousands of years; no wonder your gentlemen argue so vigorously.